D.C.L.M.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
D.C.L.M.
Largest movements
- Cash -€5,467
down €5,467 (-98.2%), from €5,565 to €98
mainly Receivables within one year (-€4,072) and Net result for the year (-€3,212)
- Receivables within one year +€4,072
up €4,072 (+1,305%), from €312 to €4,384
of which Trade receivables: +€4,384
- Tangible fixed assets -€1,565
down €1,565 (-71.8%), from €2,179 to €614
of which Furniture and vehicles: -€1,036
- Financial fixed assets +€1,060
new in 2025: €1,060
- Reserves -€1,804
no longer reported in 2025 (was €1,804)
- Profit (loss) carried forward -€1,408
new in 2025: -€1,408
- Trade debts +€817
up €817 (+234%), from €349 to €1,165
- Tax, wage and social debts +€496
up €496 (+14.6%), from €3,403 to €3,899
- Gross operating margin -€6,758
down €6,758, from €5,325 to -€1,433
- Taxes -€1,382
down €1,382 (-93.5%), from €1,478 to €96
- Depreciation -€340
down €340 (-17.8%), from €1,904 to €1,565
- Write-downs +€182
new in 2025: €182
- Financial income +€120
up €120 (+161%), from €75 to €195
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,056 | €6,156 | -€1,900 | -23.6% |
| Fixed assets | 21/28 | €2,179 | €1,674 | -€505 | -23.2% |
| Tangible fixed assets | 22/27 | €2,179 | €614 | -€1,565 | -71.8% |
| Plant, machinery and equipment | 23 | €529 | - | -€529 | |
| Furniture and vehicles | 24 | €1,650 | €614 | -€1,036 | -62.8% |
| Financial fixed assets | 28 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €5,877 | €4,482 | -€1,395 | -23.7% |
| Amounts receivable within one year | 40/41 | €312 | €4,384 | +€4,072 | +1,305% |
| Trade receivables | 40 | - | €4,384 | +€4,384 | |
| Other amounts receivable | 41 | €312 | - | -€312 | |
| Cash at bank and in hand | 54/58 | €5,565 | €98 | -€5,467 | -98.2% |
| Total equity and liabilities | 10/49 | €8,056 | €6,156 | -€1,900 | -23.6% |
| Equity | 10/15 | €4,304 | €1,092 | -€3,212 | -74.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,804 | - | -€1,804 | |
| Distributable reserves | 133 | €1,804 | - | -€1,804 | |
| Profit (loss) carried forward | 14 | - | -€1,408 | -€1,408 | |
| Amounts payable | 17/49 | €3,752 | €5,064 | +€1,312 | +35.0% |
| Amounts payable within one year | 42/48 | €3,752 | €5,064 | +€1,312 | +35.0% |
| Trade debts | 44 | €349 | €1,165 | +€817 | +234% |
| Suppliers | 440/4 | €349 | €1,165 | +€817 | +234% |
| Taxes, remuneration and social security | 45 | €3,403 | €3,899 | +€496 | +14.6% |
| Taxes | 450/3 | €3,403 | €3,899 | +€496 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,904 | €1,565 | -€340 | -17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €182 | +€182 | |
| Other operating charges | 640/8 | €104 | - | -€104 | |
| Gross operating margin | 9900 | €5,325 | -€1,433 | -€6,758 | |
| Operating profit (loss) | 9901 | €3,316 | -€3,179 | -€6,496 | |
| Financial income | 75/76B | €75 | €195 | +€120 | +161% |
| Recurring financial income | 75 | €75 | €195 | +€120 | +161% |
| Financial charges | 65/66B | €155 | €132 | -€23 | -15.1% |
| Recurring financial charges | 65 | €155 | €132 | -€23 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €3,236 | -€3,116 | -€6,352 | |
| Income taxes | 67/77 | €1,478 | €96 | -€1,382 | -93.5% |
| Profit (loss) for the period | 9904 | €1,758 | -€3,212 | -€4,970 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,758 | -€3,212 | -€4,970 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.